I want to make registration for a person who wishes to come under Composition Service Supplier to be chargeable @ 6%. Whether registration to be done on similar lines as for a normal tax payer or there is a separate form for applying for registration for this kind of suppliers?
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Composition Service Supplier
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As per Circular 97/16/2019.
any person who applies for registration and who wants to opt for payment of central tax
@ 3% by availing the benefit of the said notification, if eligible, may do so by indicating the
option at serial no. 5 and 6.1(iii) of FORM GST REG-01 at the time of filing of application for
registration.
any person who applies for registration and who wants to opt for payment of central tax
@ 3% by availing the benefit of the said notification, if eligible, may do so by indicating the
option at serial no. 5 and 6.1(iii) of FORM GST REG-01 at the time of filing of application for
registration.
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